Regulations Governing the Issuance of Gold and Silver Coins and Commemorative Notes and Coins Article 9
A special account shall be established for handling matters related to gold and silver coins, and commemorative notes and coins. All surpluses in such accounts shall be listed as special surplus, and all shortfalls in such accounts shall be made up from special surplus.
中文原文 金銀幣及紀念性券幣發行辦法第9條
金銀幣及紀念性券幣之帳務，應設專戶處理，其盈餘全部提列為特別公積，其虧損以該特別公積填補之。